IRS Publication 509 — Tax Calendars
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“S corporations. File a 2025 calendar year income tax return (Form 1120-S) and pay any tax due. Provide each shareholder with a copy of their Schedule K -1 (Form 1120 -S), Shareholder’s Share of Income, Deductions, Credits, etc., or substitute Schedule K -1 (Form 1120 -S), and, if applicable, Sched- ule K -3 (Form 1120 -S), Shareholder’s Share of Income, Deductions, Credits, etc.”
What does this publication contain? This publication contains the following.
1. A section on how to use the tax calendars.
2. Three tax calendars: a. General Tax Calendar, b. Employer’s Tax Calendar, and c. Excise Tax Calendar.
3. A table showing the semiweekly deposit due dates for payroll taxes for 2026.
Most of the due dates discussed in this publication are also included in the online IRS Tax Calendar, available at IRS.gov/T axCalendar. The online IRS Tax Calendar is also available in Spanish and Chinese.
Who should use this publication? Primarily, employers need to use this publication. However, the General Tax Calendar, later, has important due dates for all businesses and individuals. Anyone who must pay excise taxes may need the Excise Tax Calendar, later.
What are the advantages of using a tax calendar? The following are advantages of using a tax calendar.
• You don’t have to figure the due dates yourself.
• You can file or pay timely and avoid penalties.
• You don’t have to adjust the due dates for Saturdays, Sundays, and legal holidays.
• You don’t have to adjust the due dates for special banking rules if you use the Employer’s Tax Calendar or Excise Tax Calendar, later. Which calendar(s) should I use? To decide which calendar(s) to use, first look at the General Tax Calendar, later, and highlight the dates that apply to you. If you’re an employer, also use the Employer’s Tax Calendar, later. If you must pay excise taxes, use the Excise Tax Calendar, later. Depending on your situation, you may need to use more than one calendar.
What other publications and tax forms will I need? Table 1 lists other publications you may need. Each calendar lists the forms you may need.
See How To Get Tax Help at the end of this publication for information about getting publications and forms. Forms, instructions, and publications in Spanish. Some forms, instructions , and publications discussed in this publication have Spanish-language versions available. Some examples include Form 1040 (sp), Form 941 (sp), Form W -4 (sp), Form 2290 (sp), and Pub. 15 (sp). Although this publication doesn’t reference Spanish-language forms, instructions, and publications in each instance that one is available, you can go to IRS.gov/SpanishForms to determine if a Spanish-language version is available. What isn’t included in these calendars?
The calendars don’t cover the employment or excise tax deposit rules. You can find the deposit rules for employment taxes in Pub. 15. The deposit rules for excise taxes are in Pub. 510 and in the Instructions for Form 720. In addition, the calendars don’t cover filing forms and other requirements for:
• Estate taxes,
• Gift taxes,
• Trusts,
• Exempt organizations,
• Certain types of corporations,
• Foreign partnerships, or
• Nonresident aliens.
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